In order to fulfill the wishes of a client who wishes to have sex with a close relative, Takefumi Karaki stands up to fulfill the wishes of a client who wishes to have sex with a close relative... The entire incest plan is secretly filmed! - A request from a younger brother who has a grudge against his superior older sister and wants to get revenge. - My sister, who is 53 years old and owns two beauty salons, and her brother, who have an acquaintance who is opening a massage parlor, called me to talk and met me at a pub. - Later, I had dinner with my sister, who was praised and didn't seem to mind. - They went to the man's room under the pretext of showing off their massage techniques. - My older sister starts panting after undergoing a treatment to activate female hormones. - She also allows him to have sex with her and writhes in agony. - A male friend also joins in, wearing an eye mask, and spoils the story for her disturbed sister. - The older sister lends her flushed body to her younger brother, saying, ``If you feel refreshed...'', she writhes in agony again with two cocks.